The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen to provide data and based on the decision of the Iraqi Council of Ministers No. 284 For the year 2018, who diagnosed that there are (12) companies in which there are problems and the Iraqi Fund for External Development continues to invest in them, as well as the use of financial failure models, activity ratios and profitability ratios to evaluate these companies. The research reached a number of conclusions, the most important of which was that the financial position of the companies, the sample of the study, suffers from weakness in the operational side to a large extent, which appeared through the financial indicators (activity percentage and profitability ratio) to show us the inefficiency of companies in using their assets as well as the weakness of the overall performance of the companies, Poor profitability ratio results, and that the poor investment performance and the overall performance of companies are a clear indication of the companies ’financial failure. Other results indicated the value of the discriminatory function (Z) to predict the financial failure of the Altman and Kida model, The results of the two models showed the financial failure of companies during the study period.
Abstract
This study dealt with " The Strategic analysis of Operating Income". The study Concerned with two main variables, they are: Strategic analysis and operating income and used one of the total strategic analysis tools, it is "resources analysis method" through analysing the change in operating income in the years that taken in comparing in three components: growth, price recovery and productivity.
To achieve the goal of the research, the study depended upon a hypothesis, "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".
There is agroup o
... Show MoreIntroduction: Candida spp. has become increasingly resistant to antifungal drugs, with elevated MIC levels causing a negative medical impact and increasing the number of patients at risk of candidiasis. According to the CDC, about 7% of Candida blood samples show reduced susceptibility to fluconazole. Monitoring the antifungal resistance profile of Candida spp. is vital, as non-Albicans species may limit treatment options. Objective: Evaluate the antifungal effectiveness against clinical Candida spp. isolates of six antifungals: amphotericin B, fluconazole, voriconazole, itraconazole, caspofungin, and 5-fluorocytosine. Methods: 100 samples were collected from various clinical samples at the National Centre of Teaching Laboratories
... Show MoreBackground: Hypothyroidism is the most prevalent thyroid disorders worldwide. Hypothyroidism manifestations are wide spectrum, affecting various systems in human body including the nervous system. Hypothyroidism can cause neuropsychiatric symptoms such as anxiety, depression and diminishing in attention, memory and executive function. Aim: to investigate the level of anxiety and depression in patients with hypothyroidism receiving levothyroxine treatment. Method: a cross-sectional study was conducted at Baghdad Center for Nuclear Medicine and Radiation Therapy from March to June 2022. The study population included patients of both genders, aged 18-65 years, diagnosed with hypothyroidism, were receiving levothyroxine treatment and
... Show MoreIn this research work an attempt has been made to investigate about the Robustness of the Bayesian Information criterion to estimate the order of the autoregressive process when the error of this model, Submits to a specific distributions and different cases of the time series on various size of samples by using the simulation, This criterion has been studied by depending on ten distributions, they are (Normal, log-Normal, continues uniform, Gamma , Exponential, Gamble, Cauchy, Poisson, Binomial, Discrete uniform) distributions, and then it has been reached to many collection and recommendations related to this object , when the series residual variable is subject to each ( Poisson , Binomial , Exponential , Dis
... Show Moreالمقدمة:
مع مطلع القرن الحادي والعشرين فأن الصراع على امدادات المياه الحيوية هو خطر قائم على الدوام في جميع مناطق العالم حيث يتجاوز الطلب على الماء بشكل كبير العرض القائم ولكون اغلب المصادر الرئيسة للمياه وخاصة في المنطقة العربية يشترك فيها بلدان أو أكثر ولان هذه الدول نادرا ما توافق على الاجراءات التفاوضية الخاصة بأقتسام الامداد المتاح من المياه مما يعني زيادة الخلافات على الوصول الى الم
... Show MoreThis research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.
Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id
... Show MoreThe research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.
The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result were presented and the hypothesis was
... Show MoreNon-alcoholic fatty liver disease (NAFLD), characterized by hepatic fat accumulation in individuals consuming little or no alcohol, has become highly prevalent globally. Oxidative stress plays a central role in instigating inflammation and cell death pathways driving NAFLD progression. This case–control study aimed to elucidate the association between circulating levels of the pivotal non-enzymatic antioxidants – coenzyme Q10 and vitamins E and C – and liver injury parameters among 60 Iraqi NAFLD patients versus 30 healthy controls. NAFLD diagnosis entailed over 5% hepatic steatosis on ultrasound excluding other etiologies. Patients spanned three age groups: 20–29, 30–39, an
Abstract This research scrutinizes the impact of external magnetic field strength variations on plasma jet parameters to enhance its performance and flexibility. Plasma jets are widely used for their high thermal and kinetic energy in both medical and industrial fields. The study employs optical emission spectroscopy to measure electron temperature, electron density, and plasma frequency in a plasma jet subjected to varying magnetic field strengths (25, 50, 100, 150, and 250 mT). The results indicate that a stronger magnetic field results in higher electron temperature (1.485 to 1.991 eV), electron density (5.405 × 1017 to 7.095 × 1017), and plasma frequency 7.382 × 1012 to 8.253 × 1012 Hz. As well as the research investigates the influ
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